从一个宏观的角度向我们展示了税收立宪的含义和研究进路、税收立宪的理论课题和实践课题、研究方法对于税收立宪问题的意义以及研究税收立宪问题的实证主义和规范主义方法,本文处处透露出作者对于这一问题的深邃理解和深刻反思,文中提出了许多发人深省的问题,掩卷后仍会引出无尽的思索。 From a macroscopic perspective, we show us the meanings and research approaches of tax constitutionalism, the theoretical issues and practical issues of tax constitutionalism, the significance of research methods for tax constitutional issues, and the positivist and normative approaches to the study of tax constitutional issues. Revealing the author’s deep understanding and profound reflection on this issue. In this article, many thought-provoking questions are raised, which still lead to endless thinking after the cover-up.